All of the following statements are true regarding ratios that measure a company's ability to pay short$-$term and long$-$term debt except $q,.$

a debt ratio of $90\%$ indicates lower financial risk than a ratio of $60\%$; in general, lower financial risk results in lower interest rates

B a high times$-$interest$-$earned ratio indicates a company can pay interest expense with relative ease

C $$ the average debt ratio is between $0\mathrm{.}57,$ and $0\mathrm{.}67$ according to Robert Morris Associates

D $$ a debt ratio of $60\%$ indicates $60\%$ of assets are financed with debt